GST classification clarifications: reclassifies electric vehicles, stones, mango products, treated water and nicotine gum, adjusting applicable rates. Electrically operated vehicles are classifiable under HSN 8703 and attract the concessional GST rate even if batteries are not fitted at supply; Napa and similarly minor polished building stones qualify under the concessional entry; mango forms are treated distinctly with fresh mangoes exempt, sliced dried concessional and other processed forms including pulp taxable; treated sewage water is exempt under heading 2201; Nicotine Polacrilex gum for cessation is classifiable under nicotine oral products; the 90% fly ash condition applies only to aggregates not bricks; by-products of pulse milling fall under heading 2302 and attract the concessional rate.